齐齐哈尔永裕有限责任公司存货内部控制研究（毕业学术论文设计）.docVIP

哈尔滨工业大学工学硕士学位论文 - PAGE I - - 齐齐哈尔永裕有限责任公司存货内部控制研究 摘要 存货是指企业在正常生产经营过程中持有以备出售的产成品或商品，或者为了出售仍然处在生产过程中的在产品，或者将在生产过程中或提供劳务过程中耗用的材料物料等。存货内控制度是企业内部控制的重要环节，是促进企业提高生产经营效果，降低产品成本的重要指标。存货内部控制是指企业为了实现经营目标,保护财产安全完整、确保存货会计信息资料的真实可靠,所采取的一系列相互联系和相互制约的方法、措施和程序。存货是企事业单位从事正常经营管理活动不可缺少的物资条件,通过建立健全内部控制制度,加强对财产物资的验收、保管、领用、清查、记录等环节的内部控制,对减少贪污、挪用、盗窃、毁损的不法行为,制止损失和浪费,提高财产物资的利用效率和效果,保证会计信息的真实可靠等方面都具有重要的意义。因此,如何加强对存货的内部控制,始终是企业管理活动中研究的一项重要课题。 本文旨在通过对中小型生产业企业生产与存货循环中薄弱环节的实际情况进行分析，找出其管理中存在的问题，力求得出产生问题的原因，并最终根据内部控制规范的要求，对该公司生产与存货循环中的内部控制关键点提出自己的改进意见，为改善企业的经营管理提供可行性的方案，同时对于相类似的企业建立和完善内部控制制度有一定的借鉴意义。 关键词　存货; 内部控制; 内部牵制 Research on Inventory Internal Control of Yongyu CO.LTD. Abstract Inventory is an enterprise for sale in the normal course of business of finished goods or merchandise,or still in the production process of the product for sale or consumption in the production engineering or in the rendering of material items,and so on.Inventory internal control system is an important part of corporate internal control,is to promote enterprises to improve production management,important indicators to reduce product cost.Inventory internal control refers to the enterprises in order to achieve business objectives,property integrity protection,and inventory accounting information true and reliable,a series of interrelated and restraint methods, measures and procedures,Inventory are indispensable for operation and management of enterprises and institutions engaged in normal activities of material conditions, Through the establishment of a sound system of internal control,strengthen the acceptance of property or material,safekeeping,receiving,inventory,records and other aspects of internal control,to reduce corruption,embezzlement,theft,damage,wrongful acts,stop loss and waste,improve the efficiency and effectiveness of properties .Ensure the information is true and correct, and so is of great significance. Therefore, how to strengthen the internal controls of goods in stock, has always been an impor